Construction vehicle on Hire

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This query is : Resolved

Devraj Dhwiti (Querist)

30 November 2019 Dear Expert,

My query is - A GST Registered Company has hired an Unregistered Agent who provides Contruction vehicle on hire (Hydra Crane Vehicle) for construction assistance. He sends invoice to company on monthly basis without GST.

Please advise whether the company has to pay GST in RCM.
If yes, then please help me with the GST rate with ITC Avail
and GST rate with No ITC Avail.

Also, please help me with the reference of sections, notifications, circulars and other base document to support the solution.

Thank you.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

01 December 2019 RCM not applicable if 80% supply received from GST registered vendors. Section 9(4).

Sivakanth Badida

Sivakanth Badida (Expert)

02 December 2019 IN respect of a real estate construction project at least 80% of the purchases must be from a registered person, otherwise to the extent of shortfall of such supplies not amounting to 80% tax has to be paid by the recipient u/s 9(4), notification no 7/2019 CT (rate) Dt: 29.03.2019

Devraj Dhwiti

Devraj Dhwiti (Querist)

04 December 2019 Thank you very much Seetharaman Sir and Sivakanth Sir..

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

04 December 2019 Welcome..................

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